Lots of kids will break toy's, favorite cd's that they like to watch, sometimes it can be because they want to figure out just how they work. The solution is if they are expecting you to replace those toys or objects then the best way I have found is to make them pay for it themselves.
Also they need to understand that things cost money, they are not free and money does not grow on trees.
You can solve this by writing down a list of chooses for his age that he can do to earn the money back to pay for the item, also no more toy's or special things until he quits breaking them.
At his age he is going to break things and blame others, you need to explain to him that everytime he does something like breaking a toy, don't lose your temper, if you do or you give in to his whining then he will win, and get the attention he wants, sometimes even bad attention is better than none.
Now I'm sure you give your son quality time with just him, but if he is seeking approval and isn't getting what he feels he needs then he knows if he breaks things he will get that attention.
Try explaining to him, that you love him very much you and your husband together, but if the bad behavior continues there will be punishment. Do not give into whining the more he does and you give in, he will just continue and get worse, meanwhile, check into places like CafeMom to talk to other parents that are experiencing the same problems, all kids go through this and it can help to have a shoulder or a support system there to help when its needed !